Md. Code, Tax-Gen. § 8-413

Current with changes from the 2024 Legislative Session

Section 8-413 - Credit for wages, child care, and transportation of employees with disabilities

A public service company may claim a credit against the public service company franchise tax for:

(1) wages paid to a qualified employee with a disability; and

(2)

(i) child care provided or paid for by a business entity for the children of a qualified employee with a disability as provided under § 21-309 of the Education Article; or

(ii) transportation provided or paid for by the business entity for a qualified employee with a disability as provided under § 21-309 of the Education Article.

Md. Code, TG § 8-413